Note:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
This amount posted as a TC 766 CRN 299 on the module.
Line 19 Qualified Health Plan Expenses Allocable to Qualified Sick Leave Wages
Line 20 Qualified Health Plan Expenses Allocable to Qualified Family Leave Wages
202103
Any qualified sick and family leave wages for leave taken before April 1, 2021, on lines 5a(i) and 5a(ii), respectively, and taxed at 6.2% for social security tax purposes. For leave taken before April 1, 2021, the credit for qualified sick and family leave wages was reported on line 11b (nonrefundable portion) and, if applicable, line 13c (refundable portion).
Line 5a(i) Qualified Sick Leave Wages
Line 5a(ii) Qualified Family Leave Wages
Line 11b Nonrefundable Portion of Credit for Qualified Sick and Family Leave Wages from Worksheet 1
Line 13c Refundable Portion of Credit for Qualified Sick and Family Leave Wages from Worksheet 1
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